Driftsomkostninger: Med henblik på afgrænsningen til privatforbruget specifikt vedrørende, arbejdsbeklædning, arbejdsværelse i hjemmet og sundhedsudgifter

Kasper Uldbæk Madsen

Student thesis: Master thesis


The purpose of this thesis is to explain the elements and thoughts that delimit the private expenses to the fiscal operating costs with regards to clothing, office at home and health expenses. The thesis will not only delimit the private expenses to the fiscal operating costs but will also optimize the tax payers’ deduction by looking at fringe benefits. As this thesis will prove, it is sometimes better for a wage earner to let the employer pay for clothing or some health expenses, while this means that the wage earner will experience exemption from taxation. Had the wage earner paid for the expenses himself, he would have been penalized, because LL § 9 does not allow the first DKK 5.500,- to be deducted, and worst case scenario, the person would not even have gotten a deduction, because wage earners cannot deduct health expenses, while SL § 6 considers it to be a private expense. Regarding fiscal operating costs, SL (law no. 104 of 15. May 1903) is the point of origin, as it was passed in 1903 and last changed in 1922 (law no. 149 of 10. April 1922). Such an old law ought to be superfluous, but it was made as a framework law, which has allowed it to be interpretive by administrative authority and case law in 2012, while it moves with society development. With regards to fiscal operating costs concerning clothing and office at home, I have studied case law to pick out criteria the supreme court of justice permitted when it decided in favour to allow deduction after SL § 6 in the yearly statement. Therefore, I am convinced that I can draw a good picture of the legal position regarding these areas. With regards to fiscal operating costs concerning health expenses, I have mostly interpreted laws, because the politicians have made deduction possible by adding a new set of regulations in LL § 30 back in 1999 (law no. 218 of 14. April 1999). These regulations have been changed frequently and latest by law no. 1382 of 28. December 2011. Case law is not rich regarding health expenses, and frequently changes to the law have made it difficult to delimit the private expenses, however with the latest law change in December 2011, there are only a few exceptions left for deduction in LL §§ 30 and 30 A.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2012
Number of pages75